64:04:01:04. Notice of assessments to taxpayer. The director shall send real estate notices to taxpayers on each parcel of property every year, even when there has been no change in property values. Assessment notices must include full and true valuation by abstract class, any exemption to agricultural structures, any discretionary formula valuation, the total adjusted assessed valuation, the phone number of the county equalization office, and information about property tax relief programs as required by statute. The property tax relief program information on the assessment notice must substantially comply with the following language:
"Property tax relief programs are available for some property types in the State of South Dakota if the owners also meet eligibility requirements, which in some cases include financial criteria. Property that may be eligible for property tax relief includes:
(1) Property occupied by the owner or a parent of the owner and classified as an owner-occupied single-family dwelling pursuant to SDCL 10-13-39 through 10-13-40;
(2) Property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability or the veteran's surviving spouse, pursuant to SDCL 10-4-40 and 10-4-41;
(3) A dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse, pursuant to SDCL 10-4-24.10;
(4) A dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, pursuant to SDCL 10-4-24.11; and
(5) Property owned by a citizen who reached 65 years of age or who is disabled, pursuant to SDCL chapter 10-6A.
The Municipal Property Tax Reduction is currently only available to Rapid City residents at this time.
If you think your property would be eligible for any of these programs, contact your county Director of Equalization for more information."
Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 199, effective July 1, 1991; 21 SDR 219, effective July 1, 1995; 47 SDR 71, effective December 10, 2020.
General Authority: SDCL 10-6-33.13.
Law Implemented: SDCL 10-1-15, 10-1-16, 10-3-30, 10-6-50.
64:04:01:04.01. Time limitation for submission of information to the secretary. No information may be submitted to the secretary to establish or amend the equalization factor for an assessment year after January 1 of that assessment year unless specifically requested or approved by the secretary.
Source: 27 SDR 147, effective July 8, 2001.
General Authority:SDCL 10-6-33.13(1).
64:04:01:04.02. Submission of information required -- Deadline for submission. On or before March 1 of each year, the director must provide information to the department for each parcel of property pursuant to this section. The information shall be provided as shown on the notice sent to taxpayers pursuant to § 64:04:01:04 and must include:
(1) The parcel number;
(2) The full and true valuation by abstract class;
(3) Any exemption, the type of exemption, and amount;
(4) Any discretionary formula valuation;
(5) The total adjusted assessed valuation; and
(6) Any other available information or data deemed necessary by the department.
Source: 47 SDR 71, effective December 10, 2020.
General Authority: SDCL 10-6-33.13.
Law Implemented: SDCL 10-1-17, 10-1-18.
